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Excise Tax Stamp Act, 2013 🇬🇭


Coat of Arms
Republic of Ghana


The eight hundred and seventy-third

Act

of the parliament of the republic of ghana
entitled

Excise Tax Stamp Act, 2013

  • Published by Government Gazette on 5 February 2014
  • Assented to on 31 January 2014
  • Commenced on 5 February 2014
  1. [Amended by Excise Tax Stamp (Amendment) Act, 2018 (Act 981 of 2018) on 31 December 2018]
AN ACT to provide for Excise Tax Stamp and the affixing of Excise Tax Stamp on excisable products and for related matters.PASSED by Parliament and assented to by the President:

1. Establishment and application of Excise Tax Stamp

(1)There is established by this Act an Excise Tax Stamp.
(2)The Excise Tax Stamp shall, subject to section 3, be(a)in the form and of the nature and have the features determined by the Ghana Revenue Authority; and(b)issued by the Ghana Revenue Authority.
(3)The Excise Tax Stamp shall, in accordance with the Act, be affixed on(a)the specified excisable goods which are(i)manufactured in this country, or(ii)imported into this country, or(b)oth…

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